Hansen v. The Queen, 2020 TCC 102

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Date12 February 2021
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1 practice notes
  • Paletta Estate v. The Queen, 2021 TCC 11
    • Canada
    • Tax Court (Canada)
    • March 25, 2021
    ...least, to his own carelessness or neglect. [261] Justice D’Auray has recently reviewed the relevant case law in Hansen v The Queen, 2020 TCC 102: [75] When the Minister assesses a taxpayer after the normal reassessment period, she has the burden of establishing that the taxpayer made......
1 cases
  • Paletta Estate v. The Queen, 2021 TCC 11
    • Canada
    • Tax Court (Canada)
    • March 25, 2021
    ...least, to his own carelessness or neglect. [261] Justice D’Auray has recently reviewed the relevant case law in Hansen v The Queen, 2020 TCC 102: [75] When the Minister assesses a taxpayer after the normal reassessment period, she has the burden of establishing that the taxpayer made......

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